XBRL as process to improve the quality of information and efficiency of the stock market in North African countries
Joint Authors
Barbari, Muhammad Amin
Bin Bu Ali, Khadijah
Source
Issue
Vol. 18, Issue 1 (31 Dec. 2018), pp.583-598, 16 p.
Publisher
Kasdi Merbah University Faculty of Economics Commercial Sciences and Management Sciences
Publication Date
2018-12-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This research aims to emphasize the role of the "Extended Business Report Language" (XBRL) in the electronic publication of accounting information and its contribution to the efficiency of the stock market in order to sensitize the institutions of North African countries to the need to introduce this new technology in the accounting disclosure process.
And therefore improve the effectiveness of their financial reporting because transparency and integrity are the basis of trust in both the financial and nonfinancial communities.
The efficiency and transparency of financial reporting on the North African stock market would allow the attraction of effective investment and the preservation of the prosperity of global markets.
In order to achieve our goal, we conducted a field study to validate our plan.
The questionnaire was distributed to certain professionals in the countries having worked with the language "XBRL" (South Africa, Malaysia, Jordan, Oman, Romania...).
First, we intended to appreciate the close relationship between the "XBRL" language and the Quality of financial information.
Then, in the second part, we wanted to understand the relationship between the "XBRL" language and the efficiency of the stock market
American Psychological Association (APA)
Bin Bu Ali, Khadijah& Barbari, Muhammad Amin. 2018. XBRL as process to improve the quality of information and efficiency of the stock market in North African countries. Revue du Chercheur،Vol. 18, no. 1, pp.583-598.
https://search.emarefa.net/detail/BIM-897531
Modern Language Association (MLA)
Bin Bu Ali, Khadijah& Barbari, Muhammad Amin. XBRL as process to improve the quality of information and efficiency of the stock market in North African countries. Revue du Chercheur Vol. 18, no. 1 (2018), pp.583-598.
https://search.emarefa.net/detail/BIM-897531
American Medical Association (AMA)
Bin Bu Ali, Khadijah& Barbari, Muhammad Amin. XBRL as process to improve the quality of information and efficiency of the stock market in North African countries. Revue du Chercheur. 2018. Vol. 18, no. 1, pp.583-598.
https://search.emarefa.net/detail/BIM-897531
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 592-597
Record ID
BIM-897531